|
State of South Dakota
|
|
SEVENTY-FOURTH
SESSION
LEGISLATIVE ASSEMBLY, 1999 |
| 555C0056 |
HOUSE BILL
NO.
1002
|
| Introduced by: Representatives Napoli, Chicoine, Cutler, McNenny, Pummel, and Smidt and Senators Madden, Brosz, Dennert, and Olson at the request of the Interim Taxation Committee |
FOR AN ACT ENTITLED, An Act to
require that certain exempt property be assessed and that
the value be published.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-3-16 be amended to read as follows:
10-3-16. The director of equalization
, and his deputies,
shall assess
for taxation
all property
subject to taxation
and all property exempt from taxation pursuant to
§
10-4-9.1, 10-4-9.2, 10-4-
9.3, 10-4-10 except agricultural land owned by a religious society, or
§
10-4-14
, except property
which the secretary of revenue has been directed to assess, which is situated in the county or
municipality for which the director is appointed, including all property located within the
corporate limits of municipalities. Each county in this state is an assessment district.
Section 2. That § 10-4-15.1 be amended to read as follows:
10-4-15.1. The director of equalization shall publish at least six days prior to the last Tuesday of March of each year in the official newspapers published in the county a list showing the legal owner, utilization, the assessed value if assessed pursuant to section 1 of this Act, and a description of all property for which tax-exempt status is claimed under § § 10-4-9 to 10-4-14, inclusive.
Section 3. That § 10-6-2 be amended to read as follows:
10-6-2. All real property subject to taxation and all real property exempt from taxation pursuant to § 10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-10 except agricultural land owned by a religious society, or § 10-4-14 shall be listed and assessed annually, but the value of such property is to be determined according to its value on the first day of November preceding the assessment.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-3-16 be amended to read as follows:
10-3-16. The director of equalization
Section 2. That § 10-4-15.1 be amended to read as follows:
10-4-15.1. The director of equalization shall publish at least six days prior to the last Tuesday of March of each year in the official newspapers published in the county a list showing the legal owner, utilization, the assessed value if assessed pursuant to section 1 of this Act, and a description of all property for which tax-exempt status is claimed under § § 10-4-9 to 10-4-14, inclusive.
Section 3. That § 10-6-2 be amended to read as follows:
10-6-2. All real property subject to taxation and all real property exempt from taxation pursuant to § 10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-10 except agricultural land owned by a religious society, or § 10-4-14 shall be listed and assessed annually, but the value of such property is to be determined according to its value on the first day of November preceding the assessment.
